As I have mentioned earlier, black smoke is caused by malfunctioning carb or ignition system and as there are several part in these system you need to checkk each one indiviaually to diagnose the issue properly.
Talking just about the carb, if your jets are fine check the Choke, maybe its faulty.
U changed the Coil and magnet both or just the coil?
Raha sawal ignition system ka tow there are several components in the ignition system other than the magnetics coil, like the HT lead, spark plug, etc etc. Maybe engine timing out ho.
If nothing is found wrong in carb or ignition system, than you might have to get your engine dismantled to look for the problem.